Chile: SII's new requirements for dispatch guides and invoices covering the transport of goods apply from 1 November 2026

Chile: SII's new requirements for dispatch guides and invoices covering the transport of goods apply from 1 November 2026

22 April 2026: Chile's tax service, the Servicio de Impuestos Internos (SII), will apply new requirements for the invoices and electronic dispatch guides (guías de despacho) that accompany goods in transit from 1 November 2026. The start date was set by an SII resolution published in the Official Gazette on 22 April 2026, which postponed Resolution Ex. SII No. 154 of 5 November 2025.

Not yet independently verified. The 1 November 2026 date comes from the resolution published in the Official Gazette. The list of new data fields is taken from a compliance vendor's summary; we have not read Resolution 154 itself. We will update this when it can be confirmed, and remove this note.

Update, 6 November 2026: 1 November has passed. We could not read an SII notice today, so we do not know whether the date stood or moved again. The preparation advice below was written before that date; firms should check the current position with the SII.

What changes

The resolution in the Official Gazette modifies the entry into force of Resolution 154, which sets requirements for invoices and dispatch guides covering the transfer of movable goods, so that its provisions apply from 1 November 2026. According to a summary by the compliance software company Sovos, the new rules add more detail to these documents, such as the origin and destination of the goods, data on the driver and vehicle, and a classification of the type of transfer, and introduce a new SII registry for dispatch guides. Until 31 October the current rules continue to apply, and early adoption is voluntary.

Who is affected

Businesses in Chile that move goods and issue electronic dispatch guides: manufacturers, distributors, retailers, logistics and transport companies. And the vendors of ERP, warehouse-management, transport-management and electronic-invoicing (DTE) software that generate these documents, which must update formats and data capture.

What to do

1. Ask your ERP and electronic-invoicing providers whether their update for Resolution 154 is ready, and when it will be deployed.
2. Check that the data now required (vehicle, driver, origin, destination, transfer type) is captured in your processes at the point of dispatch.
3. Test documents against the SII's formats before 1 November.
4. Train warehouse and dispatch staff on the new fields.

Why it matters for buyers

Changes to electronic document formats are a routine but costly part of doing business in Latin America, where tax authorities validate documents in real time. With less than four weeks left, the risk is a rejected guide holding up a shipment.

Sources

• Diario Oficial de Chile: SII resolution modifying the entry into force of Resolution Ex. SII No. 154 of 2025 - 22 April 2026
• Sovos: Chile - guías de despacho, prórroga 2026 - 22 April 2026